APF Electronics Inc. v. United States

Maletz, Judge:

This case involves the proper tariff classification of merchandise invoiced as “T.V. Games” that was exported from Japan aDd entered at the port of Chicago in 1976. The merchandise was classified by Customs under item 735.20 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, as game *26equipment not specially provided íor and assessed duty at the rate of 10 percent ad valorem.

Plaintiff's principal claim is that the merchandise is properly classifiable under item 734.20, TSUS, as modified by T.D. 68-9, as game machines, dutiable at the rate of 5.5 percent…